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Document C2004/228/26
Judgment of the Court (First Chamber) of 15 July 2004 in Case C-242/03 (reference for a preliminary ruling by the Cour administrative): Ministre des Finances v Jean-Claude Weidert and Élisabeth Paulus (Free movement of capital — Income tax — Special relief for expenditure incurred on the acquisition of shares — Benefit of the advantage restricted to the acquisition of shares in companies established in the Member State concerned)
Judgment of the Court (First Chamber) of 15 July 2004 in Case C-242/03 (reference for a preliminary ruling by the Cour administrative): Ministre des Finances v Jean-Claude Weidert and Élisabeth Paulus (Free movement of capital — Income tax — Special relief for expenditure incurred on the acquisition of shares — Benefit of the advantage restricted to the acquisition of shares in companies established in the Member State concerned)
Judgment of the Court (First Chamber) of 15 July 2004 in Case C-242/03 (reference for a preliminary ruling by the Cour administrative): Ministre des Finances v Jean-Claude Weidert and Élisabeth Paulus (Free movement of capital — Income tax — Special relief for expenditure incurred on the acquisition of shares — Benefit of the advantage restricted to the acquisition of shares in companies established in the Member State concerned)
OJ C 228, 11.9.2004, p. 14–14
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
|
11.9.2004 |
EN |
Official Journal of the European Union |
C 228/14 |
JUDGMENT OF THE COURT
(First Chamber)
of 15 July 2004
in Case C-242/03 (reference for a preliminary ruling by the Cour administrative): Ministre des Finances v Jean-Claude Weidert and Élisabeth Paulus (1)
(Free movement of capital - Income tax - Special relief for expenditure incurred on the acquisition of shares - Benefit of the advantage restricted to the acquisition of shares in companies established in the Member State concerned)
(2004/C 228/26)
Language of the case: French
In Case C-242/03: reference to the Court under Article 234 EC by the Cour administrative (Luxembourg) for a preliminary ruling in the proceedings pending before that court between Ministre des Finances and Jean-Claude Weidert and Élisabeth Paulus — the Court (First Chamber), composed of: P. Jann (Rapporteur), President of the Chamber, A. Rosas and R. Silva de Lapuerta, Judges; J. Kokott, Advocate General; R. Grass, Registrar, gave a judgment on 15 July 2004, the operative part of which is as follows:
Article 56(1) EC and Article 58(1)(a) EC preclude a legal provision of a Member State which denies the availability of income tax relief to natural persons for the acquisition of shares representing cash contributions in capital companies established in other Member States.